Tax and compliance calendar 2027 for companies in Poland

This calendar lists every deadline that applies to a company in Poland in 2027: national tax and reporting duties alongside EU-wide regulations - such as the AI Act, NIS2 and the Cyber Resilience Act - that apply across the whole EU.

Recurring obligations - monthly VAT returns, quarterly filings, annual reports - are expanded into their individual due dates for the year using the rule shown on each deadline's own page. This calendar does not shift dates that fall on a weekend or public holiday; always check the linked official source for the exact filing deadline.

Data last verified 8 September 2026. See the source cited on each deadline

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January 2027

Date	Where	Regulation	Deadline
1 January 2027	Poland	Poland JPK_CIT / JPK_KR_PD (structured accounting books)	Poland: JPK_CIT digital accounting-books reporting becomes mandatory for remaining CIT taxpayers
1 January 2027	Poland	Poland KSeF	Poland: KSeF becomes mandatory for the smallest micro-entrepreneurs; penalties start
1 January 2027	Poland	Poland minimum wage	Poland: 2027 minimum wage proposed at PLN 4,950; final regulation due by 15 September 2026
10 January 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
12 January 2027	EU-wide	Data Act	Data Act: cloud providers must stop charging switching and data-egress fees
15 January 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 January 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 January 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 January 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 January 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
20 January 2027	EU-wide	Machinery Regulation	Machinery Regulation replaces the Machinery Directive: new CE requirements including cybersecurity and software
25 January 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 January 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 January 2027	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
31 January 2027	Poland	Poland PIT employer annual information returns	Poland: annual PIT-11, PIT-4R and PIT-8AR employer information returns due 31 January (to the tax office)Recurring
31 January 2027	Poland	Poland ZUS IWA accident-insurance information	Poland: ZUS IWA accident-insurance information due 31 January (employers averaging 10+ insured)Recurring

February 2027

Date	Where	Regulation	Deadline
10 February 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 February 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 February 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
18 February 2027	EU-wide	Battery Regulation	Digital battery passport mandatory for EV, light-transport and industrial batteries above 2 kWh
20 February 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 February 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 February 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 February 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 February 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
28 February 2027	Poland	Poland KOBiZE national emissions database report	Poland: annual report to the national GHG/emissions database (KOBiZE) due by end of FebruaryRecurring
28 February 2027	Poland	Poland PIT employer information to employees	Poland: PIT-11 statement must be provided to each employee by the end of FebruaryRecurring

March 2027

Date	Where	Regulation	Deadline
10 March 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 March 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 March 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
15 March 2027	Poland	Poland BDO packaging/EPR annual report	Poland: annual BDO report on packaging and products due 15 MarchRecurring
20 March 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 March 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 March 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 March 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 March 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 March 2027	Poland	Poland CIT-8 annual return	Poland: annual CIT-8 corporate income tax return due by 31 MarchRecurring
31 March 2027	Poland	Poland environmental-use fee (opłata za korzystanie ze środowiska)	Poland: annual environmental-use fee (opłata za korzystanie ze środowiska) due by 31 MarchRecurring

April 2027

Date	Where	Regulation	Deadline
10 April 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 April 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 April 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 April 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 April 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 April 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 April 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 April 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
30 April 2027	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring
30 April 2027	Poland	Poland PIT-36/PIT-36L annual return (self-employed)	Poland: PIT-36/PIT-36L annual personal income tax return and payment due by 30 AprilRecurring

May 2027

Date	Where	Regulation	Deadline
10 May 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 May 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 May 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 May 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 May 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 May 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
20 May 2027	Poland	Poland ZUS annual health-contribution reconciliation (self-employed)	Poland: annual reconciliation of self-employed health insurance contribution due 20 MayRecurring
25 May 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 May 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

June 2027

Date	Where	Regulation	Deadline
7 June 2027	EU-wide	Pay Transparency Directive	Pay Transparency: first gender pay gap report due for employers with 150+ employees
10 June 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 June 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 June 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 June 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 June 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 June 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 June 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 June 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
30 June 2027	EU-wide	EUDR	EU Deforestation Regulation: due diligence applies for micro and small enterprises

July 2027

Date	Where	Regulation	Deadline
9 July 2027	EU-wide	Instant Payments Regulation	Instant Payments Regulation: sending instant euro payments and Verification of Payee mandatory for non-euro-area banks (Poland, Sweden, Czechia, etc.)
10 July 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 July 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 July 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
15 July 2027	Poland	Poland annual financial statements - KRS/RDF filing	Poland: e-financial statements filing to KRS via RDF due within 15 days of approval (by 15 July for calendar-year filers)Recurring
20 July 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 July 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 July 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 July 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 July 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 July 2027	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring

August 2027

Date	Where	Regulation	Deadline
2 August 2027	EU-wide	EU AI Act	AI Act: GPAI models placed on the market before August 2025 must comply
10 August 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 August 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 August 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
18 August 2027	EU-wide	Battery Regulation	Battery Regulation: supply-chain due diligence obligations apply
20 August 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 August 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 August 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 August 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 August 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

September 2027

Date	Where	Regulation	Deadline
10 September 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 September 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 September 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 September 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 September 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 September 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 September 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 September 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
30 September 2027	EU-wide	CBAM	CBAM: first annual declaration and surrender of certificates for 2026 imports of steel, aluminium, cement, fertilisers
30 September 2027	EU-wide	DAC8	DAC8: first annual crypto-asset transaction report to tax authorities (covering 2026)

October 2027

Date	Where	Regulation	Deadline
10 October 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 October 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 October 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 October 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 October 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 October 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 October 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 October 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 October 2027	Poland	Poland VAT OSS (Unijna procedura One Stop Shop)	Poland: VAT OSS Union-scheme return and payment due by the end of the month after each quarterRecurring

November 2027

Date	Where	Regulation	Deadline
10 November 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
15 November 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 November 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 November 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 November 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 November 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
25 November 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 November 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring

December 2027

Date	Where	Regulation	Deadline
2 December 2027	EU-wide	EU AI Act	AI Act: high-risk AI obligations for Annex III use cases (HR, credit, education, biometrics, critical infrastructure)
10 December 2027	Poland	Poland INTRASTAT declarations	Poland: INTRASTAT declaration due by the 10th (once statistical thresholds are exceeded)Recurring
11 December 2027	EU-wide	Cyber Resilience Act	CRA: full application – secure-by-design requirements, conformity assessment and CE marking for software and connected products
14 December 2027	EU-wide	Forced Labour Regulation	Forced Labour Regulation: ban on placing, selling or exporting products made with forced labour
15 December 2027	Poland	Poland Employee Capital Plans (PPK)	Poland: employer PPK (Pracownicze Plany Kapitałowe) contribution transfer due by the 15thRecurring
15 December 2027	Poland	Poland ZUS social insurance contributions	Poland: ZUS social insurance contributions and DRA declaration due by the 15th (legal persons)Recurring
20 December 2027	Poland	Poland CIT advance payments	Poland: monthly CIT advance payment due by the 20th (quarterly option for small taxpayers)Recurring
20 December 2027	Poland	Poland PFRON monthly declaration	Poland: monthly PFRON declaration and payment due by the 20th (employers with 25+ employees)Recurring
20 December 2027	Poland	Poland PIT advances on employee salaries (płatnik)	Poland: employer's monthly PIT advance payment on employee salaries due by the 20thRecurring
24 December 2027	EU-wide	eIDAS 2	EU Digital Identity Wallet: regulated private services must accept the wallet for strong customer identification
25 December 2027	Poland	Poland JPK_V7 (VAT records and declaration)	Poland: JPK_V7M monthly VAT return and payment due by the 25thRecurring
25 December 2027	Poland	Poland VAT-UE summary information	Poland: VAT-UE summary information (informacja podsumowująca) due by the 25thRecurring
31 December 2027	EU-wide	Ecodesign (ESPR)	ESPR: first product-specific ecodesign and Digital Product Passport rules (iron & steel, textiles, tyres, aluminium)
31 December 2027	EU-wide	Late Payment Regulation	Proposed EU Late Payment Regulation: 30-day maximum payment terms in B2B transactions

Frequently asked questions

Does this calendar include EU-wide obligations, or only national ones?

Both. It combines every national deadline for this country with EU-wide regulations - such as the AI Act or NIS2 - that apply to companies here regardless of country.

How are recurring deadlines like monthly VAT returns shown?

Each recurring obligation (a monthly VAT return, a quarterly filing) is expanded into its actual due date for every month, quarter or year it applies, using the recurrence rule published on its own deadline page.

How current is this calendar?

Every entry links to its official source and shows a last-verified date. Dates can move, so always confirm against the official source before relying on one.

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